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Journal Articles

Digitizing International Financial Reports with iXBRL and the IFRS Taxonomy: The Case of the European Union, U.S., and SAP SE

Mark A. Holtzblatt, Kristine M. Brands
Journal: Issues in Accounting Education
Issues in Accounting Education (2023) 38 (2): 125–153.
https://doi.org/10.2308/ISSUES-2021-097
Published: 01 May 2023
... German multinational corporation SAP SE’s motivation for IFRS–XBRL implementations. SAP, since 2005, files IFRS financials and, since 2009, creates IFRS–XBRL reports. Students apply Corefiling’s Yeti Taxonomy Viewer, the SEC’s EDGAR iXBRL Viewer, and TagniFi’s Console to iXBRL mapping/analysis exercises...
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